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For the June 2021 exam, will the Lease standard be that of the finance/operating lease as seen previously?
Or the new standard that has been recently released (From Jan 19 I believe) that has abolished finance/operating lease and just accounts for a lease with a right of use asset and corresponding liability?
I didn’t mean that you needed to ask again when I already answered the question https://opentuition.com/topic/leases-2021
FYI – the cut-off date for examinable docs is based on their PUBLICATION – not on their effective date. IFRS 16 was published January 2016 and examinable from September 2017 even though it was only effective from annual periods beginning on or after 1 January 2019.
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